Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
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- FY2017RestatedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform during the consolidated fiscal year and changed the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building附属設備 and structures from the declining-balance method to the straight-line method has been applied for the full year. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from declining balance to straight line, with an immaterial impact on earnings.